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(iv) Issue a writ of certiorari setting aside the Endorsement bearing No.KIADB/4445/2018-19 dated 19.09.2018 issued by the 7th Respondent and consequently issue a writ of mandamus directing the 7th Respondent to disburse compensation amount to the Petitioners without deducting tax at source;

(v) (iv-a) To direct the 5th to 7th respondents to modify the awards dated 25.10.2018 (Annexures AC and AD) made in respect of the petitions properties bearing No.RIE,235 and No.RIE.235A, determine the compensation by applying sections 26 to 30, 69, 80 & 96 of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013 and grant all monetary and other benefits that flow from such application within a time frame as may be stipulated by this Hon'ble Court.

3. The petitioners in W.P.No.53718/2017 claim to be the owners of subject properties bearing property identification No.R1-171 and R1E-171 situated at Hoodi Village, K.R.Puram-3 Hobli, Bangalore East Taluk, Bangalore Urban District. It is contended that the subject properties were acquired by the respondents for the purpose of Bangalore Metro Rail Project - Phase-II. Among the properties, subject property bearing property identification No.R1-171 was acquired vide preliminary notification issued on 27.04.2015 and final notification dated 29.12.2015, while subject property bearing property identification No.R1-E-171 was acquired vide preliminary notification issued on 03.07.2017 and final notification dated 25.05.2017. But, no award has been passed so far; however, the KIADB has issued an Official Memorandum dated 06.07.2017 directing payment of compensation in favour of the petitioner under the Land Acquisition Act, 1894.

10.13 The cumulative effect of the aforesaid facts and circumstances make it unmistakably clear that not only the respondents have unequivocally and unambiguously decided, resolved, accepted and acquiesced to the fact that the land losers were entitled to payment of compensation under the said Act of 2013 in respect of KIADB acquisitions initiated pursuant to notification issued under Section 28(1) of the KIAD Act after 01.01.2014, but the respondents have also passed awards and paid compensation to such land losers under the said Act of 2013. Further, as stated supra, the entitlement of the land losers to receive compensation under the said Act of 2013 and the liability of the respondents to pass awards and pay the same has same has been recognised, accepted, confirmed and affirmed by this Court in the aforesaid litigations which have has attained finality and become conclusive and binding upon the State and KIADB.

(ii) All awards passed and compensation payable / paid in favour of land losers under the awards or by way of agreement subsequent to 01.01.2014 in respect of KIADB acquisitions would be exempt from payment of income tax.

(iii) All awards passed and compensation payable / paid in favour of land losers under the awards or by way of agreement subsequent to 01.01.2014 in respect of KIADB acquisitions would also be exempt from tax deduction at source (TDS).